Chapter XIII TAXES

(1) Subject to general and specific orders of the Government, the corporation may impose the following [taxes, fee, levy, charge, demand or by whatever name it may be called, at such rates] not exceeding those specified in the Act,- (a) A tax on buildings or vacant land or both situated in the jurisdiction of the corporation. (b) A tax on profession, trades, callings and employments. (c) A tax on entertainments and amusements. (d) A duty on certain transfers of property in the form of additional stamp duty. (d-i) any fee or levy or demand or charge for permitting building constructions. (e) Any other taxes which may be assigned by law for the assessment and collection by the Corporation. (2) [Omitted] (3) [Omitted] (4) Every resolution passed by the council under subsection (2) shall be published in the public domain for the notice of all the concerned. (e) if none of the means aforesaid be available, by affixing the same in some conspicuous part of such place of abode or business. (2) When the person is an owner or occupier of any building or land it shall not be necessary to name the owner or occupier in the document, and in the case of joint owners and occupiers it shall be sufficient to serve it on, or send it to, one of such owners or occupiers. (3) Whenever in any bill, notice, form or other document served or sent under this Act, a period is fixed within which any tax or other sum is to be paid or any work executed or anything provided, such period shall, in the absence of an express provision to the contrary in this Act, be calculated from the date of such service or sending by registered post.

(1) The corporation may, in addition to the tax levied under this Act, levy and collect the following cesses namely:- (a) Infrastructure cess at such rate but not exceeding ten percent as notified by the Government, which may be prescribed on every motor vehicle suitable for the use on roads within the city and different rates may be prescribed in different classes of motor vehicles; (b) Solid waste management cess at such rate but not exceeding ten percent of the property tax as notified by the Government, on every owner or occupier of land or building or both in the city for the purpose of collection, transportation and disposal of solid waste and different rates may be prescribed in different classes of lands or buildings or in different areas; (c) Levy Urban Transport Cess at such rate as notified by the Government; and (d) [Collect such other cesses along with property tax, as may be prescribed by the Government to be collected under any other law in force and whose proceeds are required to come to the Corporation or otherwise.] (2) All monies collected in form of cess or otherwise shall be credited to a separate head of account and shall be known as the respective cess fund or by the name of the tax or the levy under which it is collected. (3) The cess levied under subsection (1) shall be [assessed] and collected in such manner as may be prescribed. (4) Notwithstanding anything contained in this section, any person aggrieved by the levy and assessment of cess under the section may, within thirty days from the receipt of the order of the assessment, may appeal against such order [to the prescribed authority]

(1) A tax on buildings or land or both shall be levied by the Corporation, by way of a resolution, at such rates not exceeding, ten percent of the [taxable capital value],- (a) for residential buildings,- (b) for commercial buildings (c) for vacant land (2) The rate of tax on buildings or land or both determined by the Corporation by resolution under sub section (1) shall stand enhanced every year by five percent. (3) The tax on buildings or vacant land or both shall be paid by the owners of such property. The tax on buildings or vacant lands or both shall be subject to the prior payment of the land revenue, if any, due thereon to the Government as a first charge upon the said buildings or vacant lands or both and upon the movable property, if any, found within or upon such buildings or lands and belonging to the person liable to such tax. (4) Notwithstanding anything contrary contained in this Act, subject to such exemptions provided under this Act and such rules as may be prescribed, the property tax of all buildings or vacant lands or both situated within the city of Bruhat Bengaluru Mahanagara Palike area shall be levied every year in the following manner. (5) The property tax shall be levied by the Bruhat Bengaluru Mahanagara Palike by resolution passed at such percentage not more than ten percent of the taxable capital value of a building, vacant land or both. The taxable capital value of a building, vacant land or both shall be calculated by multiplying the corresponding “unit area value” with the total built-up area of a building, vacant land or both for ten months, minus the depreciation of three percent per year depending on the age of a building. The property tax assessed and levied under this section, once notified by the Government, shall stand revised as and the property, building or land value revised by notification under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) by the Government. Explanation: For the purpose of this section, “Unit Area Value” means the guidance value of the property or the land published under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) and with respect to the building standing on a plot it shall mean the value of building as may be assessed based on the per square foot construction cost minus the depreciation at the time of assessment: Provided that, no such “unit area value” shall come into force unless it is previously published in the official Gazette for the information of the persons likely to be affected and an opportunity is provided to make representation or suggestions, if any, in this regard: Provided further that, subject to such condition and in such circumstances as may be notified, the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike, may, in lieu of the tax under sub-section (2), fix any lumpsum amount as annual tax, irrespective of zonal classification, in respect of,- (a) a built-up area having less than 300 sq.ft., in a slum area declared as such by the Karnataka Slum Clearance Board or the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike; (b) an area used as parking area in a non-residential building and being charged for its use by the owner or the occupier: and (c) any other class of building or structure as he deems fit. Provided also that, the depreciation shall be capped at a maximum of sixty percent. Provided also that, the vacant land shall be assessed at a rate not less than 0.025 percent (Rs. 25 per lakh) and not more than five percent of the taxable capital value of the land. Provided also that, after the taxable capital value based property tax system is brought into force and there is no revision of the values of the properties or land under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) in a year, the property tax shall stand enhanced by five percent every such year. Provided also that, as and when the Government notifies value of land and building under section 45B of Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) the revised property tax rates based on the new revised value of properties or land shall be calculated and compared with the prevailing property tax rates and the higher of the two shall be adopted. (6) The Bruhat Bengaluru Mahanagara Palike may levy and collect the property tax from every building, vacant land or both including a building constructed in violation of the provisions of building byelaw or in an unauthorized layout or in a revenue land or from a building occupied without issuance of occupancy or completion certificate except the building constructed illegally in Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax collected from such building shall be maintained in a separate register: Provided that levy and collection of property tax under this sub-section from such building does not confer any right to regularise violation made, or title, ownership or legal status to such building. Such buildings shall always be liable for any action for violation of law in accordance with the provisions of this Act or any other law. (7) The property tax payable shall be reduced by fifty percent in respect of a self occupied building used for residential purpose and such class of self occupied nonresidential building as may be notified by the Government on the recommendation of the Corporation. (8) The person primarily liable to pay the property tax, shall pay the tax in two equal instalments through demand draft or E-Payment. The first being before 30th May and second by 29th November of each financial year. However, the owner or occupier or person primarily liable to pay property tax may choose to pay in one installment: Provided that if the owner or occupier who is liable to pay property tax files return and also pays property tax for the whole year, within one month from the date of commencement of each year he shall be allowed a rebate of five per cent on the tax payable by him: Provided further that the Government may on the recommendation of the Corporation by notification extend the time limit for payment of property tax without penalty and for the benefit of Five percent rebate in respect of any financial year. Provided also that, the person primarily liable to pay the property tax may, at any time subsequent to filing of the return and payment of the property tax, suo-motu revise his own return upwards thereby resulting in more property tax payment to the Corporation, the said revision shall be liable to the same interest and penalty as is applicable for the revision done under sub-section (15) by the Corporation. The revised return shall be treated as the return by the property tax payer and the Corporation reserves the right to revise it under sub-section (15). (9) Before any owner or occupier submits any return under sub-section (7), he shall pay in advance half-yearly tax calculated or the full amount of the property which the tax became due, pay an interest at a rate of 15% per annum on the unpaid tax, calculated until the date when the tax is paid.

Provided also that after end of said twelve months that is from second year after the end of the financial year in which the tax became due, any tax still unpaid shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of 9% per annum.

Provided also that in case of existing defaulters the said twelve month period shall be deemed to start from 1.4.2024 and any tax out of the said dues still unpaid as on 1.4.2025, shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of nine percent per annum thereafter. Provided also that, as a one-time measure, in order to bring all the tax defaulters, un-assessed properties and those liable for re-assessment up-to-date with respect to their tax payments, there shall be following relaxations for the payments made until 30th November 2024, towards the unpaid tax, the un-assessed property and the property paying for re-assessment, namely:- (i) the penalty payable shall be Rs. 100 per year; and (ii) the interest payable shall be waived off. Provided also that, the properties which have already availed the benefits of one time measure under this clause before the commencement of the Bruhat Bengaluru Mahanagara Palike (Second Amendment) Act, 2024, shall also be eligible for above relaxations and any excess penalty paid by such properties shall be readjusted against any outstanding demand or future demand of the Corporation on the same property or the same owner. Provided that this provision shall be applicable prospectively. (c) if upon inspection and re-assessment as made under this section by the Chief Commissioner or the authorized officer, shall issue a notice of re-assessment to the tax payer demanding that the tax shall be paid within thirty days of the service of the notice and after giving the tax payer the opportunity of show cause in writing; (d) the owner or occupier may either accept the property tax assessed and the penalty levied or send objections to the Chief Commissioner or the authorized officer within a period of thirty days from the date of receipt of a copy of the notice under this sub-section; (e) the Chief Commissioner or the authorized officer shall consider the objections and pass such orders either confirming or revising such assessment within a period of sixty days from the date of filing objections and a copy of the order shall be sent to the owner or occupier concerned. (16) The assessment of un-assessed properties or the reassessment of the properties already paying the property tax under this section may be made at any time when evasion is noticed or justified circumstances arise for the same: Provided that in case of residential properties and the properties with a single ID in the Property Tax registers of the Bruhat Bengaluru Mahanagar Palike which have mixed use as residential and non-residential, the arrears of the property tax for the under-assessed or un-assessed properties, the applicable penalties and the interest payable, shall be limited to five years even if the un-assessment or the under-assessment of property tax exceeds five years (17) In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal of any appeal against an assessment or other proceedings by the Appellate authority, a tribunal or competent court shall not be taken into account for assessment or re-assessment as the case may be: Provided that in case of any change of use, alteration or variation to the property, the owner or occupier shall report such changes within six months from the date of completion or occupation whichever is earlier along with the revised return and tax: Provided also that nothing contained in this section shall be deemed to affect the power of the Government to direct an earlier revision of property tax. (18) The Chief Commissioner shall have power to clarify any doubt as to classification of zones and class of property. The decision of the chief Commissioner in this regard shall be final. (19) Notwithstanding anything contained in this Act, a concession in payment of tax on building or vacant land or both, wherein any such socially or ecologically beneficial scheme, as may be identified for the purposes of this section by the corporation or the Government, is being implemented, may be given to such extent not more than fifty percent of the tax payable in respect thereof as the Corporation may determine. Explanation.-For the purposes of this section, “ecologically beneficial scheme” includes rain water harvesting system, vermi composting, use of solar energy and other non-conventional sources of energy, recycling and reuse of waste water, or any other scheme for promoting environment friendly and ecologically beneficial building construction or the like as the Corporation or the Government may identify. (20) The Corporation shall provide each person who pays property tax an acknowledgement or Khata for the payment of such tax, and such acknowledgement or Khata provided shall be distinct for lawful and unlawful buildings or vacant land and the format of such acknowledgement or Khata shall be prescribed from time to time under the rules. (21) The Chief Commissioner shall maintain a record, in such format as may be prescribed, which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands which have been taxed under this section. (22) The Chief Commissioner shall also maintain a list of defaulters in payment of property tax and publish the same on website of the corporation. (23) For the purposes of maintenance of records under sub section (22), the Chief Commissioner may issue such directions to the zonal commissioner as required and also direct the maintenance of such records by each zonal committee. (2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purpose of this section,- (a) "company" means a body corporate, and includes a firm, a society, an Association of persons; (b) "director" in relation to a firm means a partner in the firm.

The corporation shall by a resolution passed at a general meeting levy any tax specified in section 142 or any cess in section 143 specified in section and in such resolution specify the classes of persons or properties which shall be made liable and the amount or rate at which the tax or cess shall be levied. When such a resolution has been passed the corporation shall publish a notice of such resolution in the notice board of its office and by advertisement in local newspapers. The publication of such notice shall be conclusive evidence that the tax or cess has been imposed in accordance with the provisions of this Act and the rules made thereunder.

(1) The corporation may, at any time for sufficient reason suspend, modify or abolish any existing tax or cess. (2) The provisions of this Chapter relating to the imposition of taxes shall apply so far may be to the suspension, modification or abolition of any tax or cess.

(1) The owner of the building or vacant land or both shall pay the tax either in one installment or in two equal installments, within such time periods as notified by the corporation from time to time. (2) The corporation shall have the power to extend such notified time period under sub section (1) and waive such penalty payable due to delayed payment. (3) Any person owner of the building or vacant land or both who is required to pay tax shall submit a self-assessed return, in such format as may be prescribed, within those time periods notified under sub section (1) to the Chief Commissioner or to such officer or agency authorized by him in this behalf. (4) In order to facilitate the filing of return by an owner or occupier, the corporation shall issue such guidelines for the ease of calculation of the payable tax and the Chief Commissioner shall direct zonal commissioners of the corporation to establish such help centres within the zonal committee as may be necessary.

[Omitted] Provided further that the burden of proving that he acted reasonably and diligently shall be on the officer or the person concerned who denied the service urged. Explanation: For the purpose of this section: – (a) “aggrieved citizen” means a citizen who has been affected by commission or omission of the Corporation while rendering service enjoined under this Act or any other law and includes a person seeking benefit of any scheme offered by the Government through the Corporation ; (b) “grievances” means and includes any complaint lodged by a aggrieved citizen regarding the commission or omission of action required to be taken by the Corporation in respect of: – (i) maintenance of health; (ii) maintenance of Road; (iii) maintenance of street lights; (iv) identification of beneficiaries of any scheme or project; (v) allocation of benefit of any scheme or project; (vi) maintenance of sanitation; (vii) grant or issue of any documents or certificate; (viii) any other matter as may be prescribed.

(1) Whenever the title of any person primarily liable for the payment of the tax on any premises to or over such premises is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after its registration, if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the Chief Commissioner in such format as may be prescribed. Provided that, in case of transactions registered under the Registration Act, 1908 (Central Act 16 of 1908) where such information is received from the concerned Sub Registrar, it shall not be mandatory to notify such a transfer by the person primarily liable for payment of property tax. (2) In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Chief Commissioner within one year from the death of the deceased. (3) Whenever such transfer comes to the knowledge of the Chief Commissioner or authorised officer through such notice or otherwise, the name of the transferee shall be entered in the property tax register. (4) Every person who makes a transfer as aforesaid without giving such notice to the Chief Commissioner shall, in addition to any other liability which he may incur through such neglect, continue to be liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the corporation registers, but nothing in this section shall be held to affect: (a) The liability of the transferee for the payment of the said tax, or (b) The prior charge of the corporation. (5) [Omitted]. (6) Notwithstanding anything contained in this Act, in respect of any building or land belonging to the Bengaluru Development Authority or the Karnataka Housing Board or any local authority the possession of which has been delivered to any person in pursuance of any grant, allotment or lease by the Board or local authority concerned, the transfer of title of any person primarily liable to the payment of property tax shall not be recorded in the corporation registers without confirmation of order of transfer of such a building or land by the said Board or local authority concerned.

Where the Chief Commissioner, either suomotu or otherwise, after such enquiry as he considers necessary is satisfied that any transfer of title under section 149 was got recorded in the Corporation register by fraud, misrepresentation, or suppression of facts or by furnishing false, incorrect or incomplete material, he may within a period of five years from the date of such recording of transfer of title reopen the case and pass such order with respect thereto as he thinks fit: Provided that, no such order shall be made except after giving the person likely to be affected thereby a reasonable opportunity of being heard. Provided that no such limitation shall apply in case such a wrongful or incorrect entry is made with respect to a Government land or a land belonging to any local body, any statutory body or an organization owned or controlled by the Government (e) has acquired such financial or other interest as is likely to affect prejudicially his functions as the Grievance Redressal Authority.

(1) If any building in the city is constructed or reconstructed, the owner shall give notice thereof to the Chief Commissioner, within fifteen days from the date of completion or occupation of the building whichever is earlier. (2) If any building in the city is demolished or destroyed, the owner shall, until notice thereof is given to the Chief Commissioner, be liable for the payment of the property tax for which he would have been liable had the building not been demolished or destroyed.

(1) The following buildings and lands shall be exempted from the property tax:-(a) places set apart for public worship and either actually so used or used for no other purposes; (b) choultries for the occupation of which no rent is charged. (c) places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by Government; (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 7 of 1962) and the Ancient Monuments and Archeological Sites and Remains Act, 1958 (Central Act 24 of 1958) or parts thereof as are not used as residential quarters or public offices; (e) charitable hospitals and dispensaries but not including residential quarters attached thereto; (f) such hospitals and dispensaries maintained by railway administrations as may from time to time be notified by Government, but not including residential quarters attached thereto; (g) burial and cremation grounds included in the list published by the chief Commissioner; (h) the Government lands set apart for free recreational purposes and all such other Government land as may be notified by it, from which in the opinion of the Government no income could be derived; (i) building or lands exclusively used for,-(a) students hostels which are not established or conducted for profit; (b) the educational institutions established for the purpose of education, recognized by the Government or Local Authority. (c) the offices of Labour Associations registered under the Trade Union Act, 1926 (Central Act 16 of 1926) and belonging to such Association; (j) buildings or lands belonging to the Central Government or any State Government used for purposes of Government and not used or intended to be used for residential or commercial purposes; (k) buildings or lands belonging to any Urban Development Authority constituted under the Karnataka Urban Development Authorities Act, 1987 , the Bangalore Development Authority, the Bangalore Water Supply and Sewerage Board the Karnataka Housing Board or any local authority the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; (l) land which is registered as land used for agricultural purposes in the revenue accounts of the Government and is actually used for the cultivation of crops: Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax, any building or vacant land for which rent is payable by the person or person using the same for the purposes referred to in the said clauses: Provided further that for purpose of clause (j), a certificate issued by Government or any officer duly authorised by Government that any building or vacant land is used for purposes of Government and not used or intended to be used for residential or commercial purposes shall be binding on the corporation. (2) Notwithstanding anything contained in the foregoing provisions of this Chapter, the Corporation may exempt fifty percent of the property tax on any one of the land or building belonging to an ex-serviceman or family of a deceased ex-serviceman, in the manner as may be prescribed. Explanation.- For the purpose of this sub-section,-(a) “ex-serviceman” means a person who has served in any rank in the regular Army, Navy and Air Force of the Union and includes a person who has served in Defence Security Corps, the General Reserve Engineering Force, the Lok Sahayak Sena and Para Military Forces; (b) “family of the deceased ex-serviceman” means the father, mother, the surviving spouse and minor children of the deceased ex-serviceman: Provided that, in respect of a building, it must be used by the ex-serviceman or member of the family of a deceased ex-serviceman for the purpose of their residence: Provided further that, the ex-serviceman or his family as the case may be shall submit a certificate from Sainik Welfare Board, Karnataka that he,-(i) is an ex-serviceman or as the case may be he is a member of the family of the deceased ex-serviceman; (ii) is a permanent resident of Karnataka; and (iii) is residing in such building. (3) Notwithstanding the exemptions granted under this section it shall be open to the corporation to collect service charges for providing civic amenities and for general or special services rendered at such rates as may be prescribed.

(1) Subject to the provisions of sub-section (2), the property tax shall be primarily payable as follows, namely:-(a) if the premises are held immediately from the Government or the corporation, from the actual occupier thereof: Provided that the property tax due in respect of premises owned by the Government and occupied by any person on payment of rent, shall be payable by the Government: Provided further that no property tax shall be payable in respect of premises owned by the Corporation and occupied by any person on payment of rent. (b) if the premises are not so held,-(i) from the lessor if the premises are let; (ii) from the superior lessor is the premises are sub-let; (iii) from the person in whom the right to let the premises vests, if they are unlet. (2) If any land has been let for any term exceeding one year to a tenant and such tenant or any person deriving title howsoever from such tenant has built upon the land, the property tax assessed upon the said land and upon the building erected thereon shall be primarily payable by the said tenant or such person whether or not the premises be in the occupation of the said tenant or the person. xv. Promote introduction of Information Technology and e-Governance in the working of the Corporation. (C) Sector-wise functions.- (i) Urban Planning including Town Planning: (a) Planned development of new areas for human settlement, erection and maintenance of boundary marks defining the limits or any alteration in the limits, (b) Measures for beautification of the corporation area by setting up fountains, providing recreational areas, improving river banks, and landscaping, (c) Integration of the development plans and schemes of the municipal area with the district or regional development plan, (d) Preparation and keeping upto date of appropriate maps, data and records of lands within corporation and utility to which such lands are from time to time put; (ii) Environment and Social Forestry: (a) Organise campaigns for environmental awareness, (b) Motivating local action for its upgradation, planting of trees, etc., (c) Reclamation of waste lands, promotion of social forestry and maintenance of open spaces, (d) Establishment and maintenance of nurseries, promotion of greenery; (iii)Small Scale Industries: (a) Promotion of handicrafts, (b) Formulate and implement self-employment schemes in industrial sector, (c) Implementation of the entrepreneur development programmes; (iv)Housing: (a) Identify the homeless, provision of house sites and houses, implementation of shelter rejuvenation programmes, (b) Mobilise fund necessary for housing; (v) Education and Culture: (a) Run the pre-primary, primary, higher secondary and technical schools, vocational training centres, and implement literacy programmes, (b) Promote civic education, adult education, social education and nonformal education, (c) Promotion of cultural activities including music, physical education, sports and theatres and infrastructure therefor, (d) Advancement of science and technology in urban life, (e) Organization, establishment and maintenance of art galleries and botanical or zoological collections, (f) Maintenance of corporation office, and of all public monuments and places of historical, artistic and other importance, (g) Presentation of awards to persons of distinction, paying homage on death to persons of repute, (h) Holding and regulation of fairs, festivals, industrial and health exhibitions; (vi)Public Works: (a) Construct and maintain the roads except National Highways, State Highways and major District roads within the corporation, and buildings for institutions including those transferred from Government. (vii) Public Health and Sanitation: (a) Run dispensaries, primary and public health centres and hospitals under all systems of medicines, child welfare centres and mother care homes, (b) Organise remedial and other preventive measures against disease, (c) Implement family welfare programmes, (d) Organise mass inoculation campaigns for eradication of infectious diseases, (e) Reclamation of unhealthy localities, removal of noxious vegetation and abatement of all nuisances, (f) Maintenance of all public tanks and regulating the reexcavation, repair and up-keep of all tanks, wells and other sources of water-supply and provision for unfiltered water supply for non-domestic uses, (g) Public vaccination, prophylactic inoculations, vector control (h) Maintenance of ambulance service, (i) Advancement of civic consciousness of public health and general welfare by organizing discourses, seminars and conferences, (j) Prevention of food adulteration and control of eating-houses, (k) Effective implementation of national and state strategies and programmes for prevention and control of diseases; (viii) Social Welfare: (a) Run Anganwadis, and institutions for the welfare of persons with disability, urban poor among others; (b) Sanction and distribute pension to persons with disability, widows, urban poor, distribute unemployment wages, and implement Group Insurance Scheme to the poor, (c) Implementation of programmes for liberation and rehabilitation of scavengers and their families, (d) Campaigns for dissemination of information, vital for public welfare, (e) Securing or removal of dangerous buildings and places, obstructions and projections in or upon streets, bridges and other public places; (ix) Eradication of poverty: (a) Develop skills and implement self-employment and group employment schemes for the poor, especially for women, (b) Create community assets to get continuing benefit to the poor; (x) Development of Persons belonging to Scheduled Caste/Scheduled Tribe: (a) Implementation of beneficiary-oriented schemes under Special Component Plan (SCP) and Tribal Sub Plan (TSP) and provide basic facilities in the residential centres and financial assistance for the Scheduled Caste/ Scheduled Tribe, (b) Run nursery schools, vocational training centres for the Scheduled Caste/Scheduled Tribe; (xi) Public Distribution System: (a) Examine complaints against public distribution system and find out and implement remedial measures, (b) Organise campaigns against offences relating to weights and measures, (c) General supervision of shops and other public distribution system and to provide guidance; (xii) Disaster Relief: (a) Maintain relief centres and organise relief activities like provision to hospitals, dispensaries, asylums, rescue homes, maternity houses, and child welfare centres, crematorium, burial ground among others.

(1) A property tax register in respect of buildings or lands or both in the city shall be maintained in such form and in such manner as may be prescribed. (2) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the corporation from time to time, permit such person to inspect the property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof. (3) The Chief Commissioner or the authorised officer may issue a property tax certificate to every owner or occupier of building or lands, containing all the details of, buildings or lands or both and the property tax payable in relation to such buildings or lands or both.

(1) The Chief Commissioner shall, subject to the general or special orders of the Government, direct a survey of buildings or lands or both within the city with a view to the assessment of property tax and may obtain the services of any qualified person or agency for conducting such survey and preparation of property register. (2) A property register shall be maintained in such manner and containing such particulars in respect of buildings or lands or both as may be prescribed. (3) For the purpose of preparation of property register or assessment of property tax in respect of any buildings or lands or both, the Chief Commissioner or any person authorised by him in this behalf may enter, inspect, survey or measure any land or building after giving notice to the owner or occupier before such inspection and the owner or occupier shall be bound to furnish necessary information required for the purpose: Provided that such entry into and upon any building or land shall be made between sunrise and sunset: Provided further that in the case of buildings used as human dwelling due regard shall be paid to the social and religious customs of the occupiers and no apartment in the actual occupancy of a woman shall be entered until she has been informed that she is at liberty to withdraw and every reasonable facility has been afforded to her for withdrawing.

(1) If the property tax including penalty leviable under section 144, is not paid after it has been become due, the corporation may cause to be served upon the person liable for payment of the same a notice of demand in such form as may be prescribed. (2) If the person to whom a notice of demand has been served under sub-section (1) does not, within thirty days from the service of such notice of demand either,- (a) pays the sum demanded in the notice; or (b) prefers an appeal under sub-section (3) against the demand, he shall be deemed to be in default and thereupon such sum shall be recovered along with such penalty and in such manner as may be prescribed. (3) Notwithstanding anything contained in section 144, any person disputing the claim in the notice of demand served under sub-section (1), may within thirty days after the service of such notice, appeal in such manner subject to such conditions and to such authority as may be prescribed. Provided that any person seeking to file an appeal shall deposit fifty percent of the demanded amount with the Corporation. Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the Corporation or adjusted against any other pending or future property taxes or penalties or cesses or interest or other levies. (4) If the person to whom a notice of demand has been served under sub-section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Chief Commissioner may recover by distraint under his warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Chief Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached. Provided further that the Chief Commissioner may prosecute the defaulter before a competent court.

Every person who erects, exhibits, fixes or retains, upon or over any land, building, wall or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, a fee calculated at such rates and in such manner and subject to such exemptions, as the corporation may, with the approval of the Government, by resolution determine: Provided always that the rates shall be subject to the maxima and minima laid down by the Government in this behalf: Provided further that no fee shall be levied under this section on any advertisement or a notice,- (a) of a public meeting, or corporation of the city, or (b) of an election to any legislative body, or (c) of a candidature in respect of such an election: in case the said advertisement or notice is within the maximum permissible size prescribed therefor. In case the advertisement or the notice exceeds the prescribed size, then such advertisement or notice shall be liable for payment of prescribed advertisement fee. Provided also that no such fee shall be levied on any advertisement which is not a sky-sign and which,- (a) is exhibited within the window of any building; or (b) relates to the trade or business carried on within the land or building upon or over which such advertisement is exhibited, or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held upon or in such land or building; or (c) relates to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or (d) relates to the business of any railways; or (e) is exhibited within any train. Explanation 1.- The word 'structure' in this section shall include any movable board on wheels used as an advertisement or an advertisement medium. Explanation 2.- The expression 'sky-sign' shall, in this section, mean any advertisement, supported on or attached to any post, pole, standard, frame work or other support wholly or in part upon or over any land, building, wall or structure which, or any part of which shall be visible against the sky from some point in any public place and includes all and every part of any such post, pole, standard, frame-work or other support. The expression 'sky-sign' shall also include any balloon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon or over any public place but shall not include,- (a) any flag-staff, pole, van or weather-cock, unless adapted or used wholly or in part for the purpose of any advertisement; or (b) any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building, or on the cornice or blocking course of any wall, or to the ridge of a roof: Provided that, such board, frame or other contrivance be of one continuous face and not openwork, and does not extend in height more than one meter above any part of the wall or parapet or ridge to, or against, or on which it is fixed or supported; or (c) any advertisement relating to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or (d) any advertisement relating exclusively to the business of a railway, and placed wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway, and so placed that it cannot fall into any street or public place; or (e) any notice of land or buildings to be sold, or let, placed upon such land or buildings. Explanation 3.- 'Public place' shall, for the purpose of this section, mean any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not. Provided that in case of advertisement that is liable to pay advertisement fee and/or penalty, whether authorized or unauthorized, but delays to pay the fee, he shall be liable to pay, in addition to the fee, and/or penalty, an interest thereon at a rate of eighteen percent per annum calculated from the date of advertisement fee or penalty becoming due until the date of payment thereof. Provided further that any unauthorized advertisement shall be liable to pay a penalty as may be specified in the bye-laws.

(1) No advertisement shall, after the levy of the fee under section 157 has been determined upon by the corporation, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the city or shall be displayed in any manner whatsoever in any place without the written permission of the Chief Commissioner. (2) The Chief Commissioner shall not grant such permission if,- (i) the advertisement contravenes any bye-law made by the corporation; or (ii) the fee, if any, due in respect of the advertisement has not been paid. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement fee, the Chief Commissioner shall grant permission for the period to which the payment of the fee relates and no fee shall be charged in respect of such permission: Provided that, the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway relating to the business of a railway.

The permission granted under section 158 shall become void in the following cases, namely:- (a) if the advertisement contravenes any bye-laws made by the corporation; (b) if any addition to the advertisement be made except for the purpose of making it secure under the direction of the corporation engineer; (c) if any material change be made in the advertisement or any part thereof; (d) if the advertisement or any part thereof falls otherwise than through accident; (e) if any addition or alteration be made to, or in the building, wall or structure upon or over which the advertisement is erected, exhibited, fixed or retained, if such addition or alteration involves the disturbance of the advertisement or any part thereof; and (f) if the building, wall or structure upon or over which the advertisement is erected, exhibited, fixed or retained be demolished or destroyed.

When any advertisement is erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure in contravention of the provisions of section 158 or section 159 or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the owner or person in occupation of such land, building, wall, hoarding or structure shall be deemed to be the person who has erected, exhibited, fixed or retained such advertisement in such contravention unless he proves that such contravention was committed by a person not in his employment or under his control or was committed without his connivance.

If any advertisement be erected, exhibited, fixed or retained contrary to the provisions of section 158 or section 159 or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the Chief Commissioner may, by notice in writing, require the owner or the occupier of the land, building, wall, hoarding or structure upon or over which the same is erected, exhibited, fixed or retained to take down or remove such advertisement or may enter any building, land or property and have the advertisement removed. Any dues as per prescribed advertisement fees may be assessed, demand and show cause notices thereon issued and recoveries made, mutatis mutandis, as per manner provided for issuance of show cause notice, demand notice and the recovery of demand for the property tax under this Act: Provided that for unauthorized advertisements the cost of removal thereof, in addition to other provisions, the same may be recovered by the seizure and sale of the unauthorized advertisement materials.

The collection of any fee on advertisement leviable under section 158 for any period may be assigned to a suitable agency for a period not exceeding one year at a time on such terms and conditions as may be specified for in the bye-laws and in due compliance of the provisions of the Karnataka Transparency of Public Procurement Act, 1999 (Karnataka Act 29 of 2000) and the rules made thereunder.

(1) For the purpose of assessing the property tax, the Chief Commissioner may, by notice, call upon the owner or occupier of any building or land to furnish him within thirty days after the service of the notice where the notice is served upon the Government, a railway administration or a company and within fourteen days after such service in other cases, with returns of the rent payable for the building or land, the cost of erecting the building, and the measurements of the land and with such other information as the Chief Commissioner may require and every owner or occupier upon whom any such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief. (2) For the purpose aforesaid the Chief Commissioner may enter, inspect, survey and measure any building or land after giving twenty-four hour's notice to the owner or occupier. (3) The Chief Commissioner may, at his discretion condone omissions to give notice under this Act, giving his reasons in writing for every such condonations

(1) Every sum certified by the auditor to be due from any person shall be paid by such person into the treasury or bank in which the funds of the corporation are lodged, or through online within one month from the receipt by him of the decision of the Chief Commissioner, unless within that time such person has applied to the court or to the Government as provided in this Act. (2) The said sum, if not paid, or if an application has been made to the court or to the Government against the decision of the auditor as provided in this Act such sum as the court or the Government shall declare to be due, shall be recoverable, on an application made by the Chief Commissioner to the court, in the same manner as an amount decreed by the court in favour of the Chief Commissioner.

(1) Entertainment tax shall be levied and collected by the Corporation over any ticket based entertainment, non-ticket based entertainment and televised entertainment, in accordance with the Act: Provided that, the entertainment tax on televised entertainment shall be collected by the Corporation within the corporation area. (2) The rate of entertainment tax leviable for any ticket-based entertainment, non-ticket based entertainment and televised entertainment shall be determined by the Corporation by way of resolution.

(1) There shall be an entertainment tax levied by and paid to the Corporation on every complimentary ticket issued by the proprietors of entertainment who possess a valid license to host ticket based entertainment or who own or manage the place of ticket based entertainment and the tax on such complimentary ticket shall be paid on the actual value of ticket or as per the value as determined by the Chief Commissioner from time to time. (2) There shall be an entertainment tax levied by and paid to the Corporation on every complimentary connection provided by the proprietors of entertainment who possess a valid license under such applicable laws to provide cable television service or direct to home service and the tax on such complimentary connection shall be paid on the actual value of ticket or as per the value determined by the Chief Commissioner.

No persons, other than those who have a duty to perform inside the place of ticket based entertainment or upon whom a duty has been imposed under this Act, may be admitted to any ticket based entertainment without a ticket or pass: Provided that, such persons who have a duty to perform inside the place of ticket based entertainment shall be distinguished from those persons who have entered the place of ticket-based entertainment through purchased ticket or a complimentary ticket. Provided also that, such persons shall be distinguished by way of special pass indicating the purpose of the entry or the entry of such person shall be permitted upon the approval of the Chief Commissioner.

(1)The Chief Commissioner may, if he deems fit, mandate the furnishing of an amount by way of security form to the proprietor of entertainment as an advance for the payment of entertainment tax. (2) The method of calculating the security amount required to be furnished under sub section (1) shall be provided for under the Rules.

(1) Every proprietor of entertainment shall (1) Every proprietor of entertainment shall submit such returns to the Chief Commissioner within such periods of time as prescribed under the Rules. (2) The details to be provided in the returns under sub section (1) by each type of proprietor of entertainment shall be prescribed under the Rules.

(1) If the Chief Commissioner believes or has reasonable cause to believe that the proprietor of entertainment has not furnished all the details in the returns or if the Chief Commissioner is of the reasonable belief that the details in the re-assessed returns are untrue or the tax due has been underpaid, the Chief Commissioner shall issue an order of re-assessment against such proprietor. (2) If the proprietor of entertainment has failed to submit returns under section 169 the Chief Commissioner shall have the power to issue an order of re-assessment against such proprietor. (3) If the Chief Commissioner believes or has reasonable cause to believe that the complimentary ticket issued by the proprietor of entertainment does not reflect the true value of the ticket, the Chief Commissioner shall have the power to assess the value of the complimentary ticket and the criteria for which may be provided for under the Rules: Provided that, upon the assessment of the value of the complimentary ticket, the Chief Commissioner shall issue an order to the proprietor of entertainment to submit the revised returns which shall reflect the value of complimentary ticket as assessed by the Chief Commissioner. Provided further that, the revised returns shall be filed within fifteen days of the receipt of the order. (4) The Chief Commissioner shall, for the purposes of sub sections (1), (2) and (3), have the power to enter the place of such entertainment and inspect the surroundings and relevant documents. (5) For the purposes of sub section (1), the Chief Commissioner shall have the power to search and seize any books, records, accounts, registers, tickets and portions thereof and any article so seized shall be retained by Chief Commissioner for not more than fifteen days from the date of seizure. (6) The Chief Commissioner, if necessary, may take copies, or cause copies to be taken, of any books, records, accounts, registers, tickets and portions thereof. (7) If the Chief Commissioner, upon inspection, is satisfied that the proprietor of entertainment has not furnished all the details required under Section 170, the Chief Commissioner shall issue a show cause notice and shall provide an opportunity to be heard to such proprietor of entertainment and may levy a fine as prescribed under the rules. fix any lumpsum amount as annual tax, irrespective of zonal classification, in respect of,- (a) a built-up area having less than 300 sq.ft., in a slum area declared as such by the Karnataka Slum Clearance Board or the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike; (b) an area used as parking area in a non-residential building and being charged for its use by the owner or the occupier: and (c) any other class of building or structure as he deems fit. Provided also that, the depreciation shall be capped at a maximum of sixty percent. Provided also that, the vacant land shall be assessed at a rate not less than 0.025 percent (rupees twenty five per lakh) and not more than five percent of the taxable capital value of the land. Provided also that, after the taxable capital value based property tax system is brought into force and there is no revision of the values of the properties or land under section 45B of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) in a year, the property tax shall stand enhanced by five percent every such year. Provided also that, as and when the Government notifies value of land and building under section 45B of Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957) the revised property tax rates based on the new revised value of properties or land shall be calculated and compared with the prevailing property tax rates and the higher of the two shall be adopted.” (iii) in sub-section (8), the third proviso shall be omitted. (iv) in sub-section (11), the words “unit area value and” shall be omitted. (v) in sub-section (12), the word, “random” shall be omitted. (vi) in sub-section (13), the word, “random” shall be omitted. (vii) in sub-section (15),- (a) the word, “random” shall be omitted; and (b) for clause (b), the following shall be substituted, namely:- “(b) if any property or land is liable to pay property tax but remains un-assessed and outside the taxable property records list or upon reassessment, the property tax is found more than five percent than the tax remitted, the evaded tax shall be payable together with penalty equal to the tax so evaded along with interest for the difference in tax paid and payable calculated at nine percent per annum. Illustration: If payable tax is rupees 150 for the year 2021 but actual property tax paid is rupees 100 then evaded tax amount is rupees 50. If the payment is happening on 23rd December 2023, then the following shall be payable – (i) Evaded Property Tax Amount = Rs 50/- (ii) Penalty for evasion = Rs 50/- (iii) 9% interest on the evaded property tax of Rs 50/- shall be calculated as follows – (c) 9% interest on Rs 25/- which is 50% of Rs 50/-, from 31st May 2021 until date of payment; and (d) 9% interest on the rest Rs 25/- which is 50% of Rs 50/-, from 30th November 2021 until date of payment. This provision shall also apply with respect to the unpaid demand where demands are already issued but for which the concerned person has not paid the demanded dues: Provided that the payments already made as per previous provision shall not be refunded nor adjusted against future liabilities. Provided further that the penalty payable by residential properties which have tiled or sheet roof (non-RCC) and is not more than 1000 Sq Ft, have only the ground floor and is self-occupied, shall be 25% of the evaded tax. Provided also that no penalty shall be payable by residential properties which are hutments, Government housing for poor, houses declared as slum by the Karnataka Slum Development Board or by Bruhat Bengaluru Mahanagara Palike, where such houses are self-occupied and have an area less than 300 square feet. Provided also that in case of properties which are in the Property tax registers but fail to pay the property tax, by end of the financial year in which the tax becomes due, shall, for the twelve months after the end of the financial year in which the tax became due, pay an interest at a rate of 15% per annum on the unpaid tax, calculated until the date when the tax is paid. Provided also that after end of said twelve months that is from second year after the end of the financial year in which the tax became due, any tax still unpaid shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of 9% per annum. Provided also that in case of existing defaulters the said twelve month period shall be deemed to start from 1.4.2024 and any tax out of the said dues still unpaid as on 1.4.2025, shall pay a penalty equal to the unpaid tax plus the unpaid tax with interest on the unpaid tax at a rate of nine percent per annum thereafter. Provided also that as a one-time measure, in order to bring all the tax defaulters, un-assessed properties and those liable for reassessment up-to-date with respect to their tax payments, the interest otherwise liable to be paid under this section for unpaid or reassessed tax, shall be exempted for the payments made until 31st July 2024. Provided that this provision shall be applicable prospectively. (viii) for sub-section (16), the following shall be substituted namely:- “(16) The assessment of un-assessed properties or the reassessment of the properties already paying the property tax under this section may be made at any time when evasion is noticed or justified circumstances arise for the same: Provided that in case of residential properties and the properties with a single ID in the Property Tax registers of the Bruhat Bengaluru Mahanagar Palike which have mixed use as residential and non-residential, the arrears of the property tax for the under-assessed or un-assessed properties, the applicable penalties and the interest payable, shall be limited to five years even if the un-assessment or the under-assessment of property tax exceeds five years” (ix) in sub-section (18), words “unit area value” shall be omitted.

Any person aggrieved by the order of re-assessment by the Chief Commissioner may appeal to an authority and the procedure including the time limit shall be so prescribed: Provided that the appeal shall not be admitted unless the appellant deposits at least fifty percent of the re-assessed or assessed fee to the Corporation. Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the Corporation or adjusted against any other pending or future fees or taxes or penalties or cesses or interest or other levies.

(1) Where the person has failed to file returns under section and the requisite entertainment tax has been unpaid, the Chief Commissioner shall, make a demand for the payment of entertainment tax due which shall be paid within fifteen days from the date of receipt of the order. (2) Any person against whom a demand for payment of tax has been issued, may challenge such demand before the prescribed authority in accordance with such rules as may be prescribed. (3) If the person fails to pay tax within the time period provided for under sub-section (1) and sub-section (2), the prescribed authority may order the recovery of the tax by the Corporation as an arrears of land revenue in a manner and procedure prescribed for recovery of property tax including distraint of moveable properties, attachment of bank accounts and immovable properties and distress sale of the immovable properties under this Act.

(1) If the proprietor of entertainment fails to pay tax under this Act within such time period provided under the Rules, such proprietor shall be liable to pay a fine of up to two times the tax payable or be sentenced to imprisonment of up to one year or both. (2) The Chief Commissioner, for the purpose of sub section (1), shall have the power to file a criminal complaint against such proprietor.

(1) If the proprietor of entertainment willfully suppresses information in the returns and such information, in the opinion of the Chief Commissioner, is material to the calculation of entertainment tax, such proprietor shall be liable to pay a fine of up-to one and a half times the differential amount or imprisonment of six months or both. (2) The Chief Commissioner, for the purpose of sub section (1), shall have the power to file a criminal complaint against such proprietor. (iii) the following shall be inserted after sub-section (3) and the provisos so inserted above, namely:- “(4) If the person to whom a notice of demand has been served under sub-section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Chief Commissioner may recover by distraint under his warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Chief Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached. Provided further that the Chief Commissioner may prosecute the defaulter before a competent court.”

(1) The duty on transfer of immovable property shall be levied in the form of a surcharge at the rate of two percent of the duty imposed under the Karnataka Stamp Act, 1957 (Karnataka Act No 34 of 1957), on instruments of sale, gift, mortgage, exchange or lease in perpetuity of all immovable property situated within the limits of a Corporation. (2) The Government shall remit the surcharge collected by it every month and upon failure to remit such amounts beyond six months, the Government shall transfer such amounts with an interest of nine percent.

(1)Section 28 of the Karnataka Stamp Act, 1957 shall be read, as if it specifically required the particulars to be set forth separately in respect of property situated within and outside the limits of the Corporation. (2) Section 64 of the same Act shall be read as if it referred to the corporation as well as the Government.

The Government may make rules not inconsistent with this Act for regulating the collection of the duty, the payment thereof to the corporation and the deduction of any expenses incurred by the Government in the collection thereof.

Notwithstanding anything to the contrary contained in this Act or the rules made thereunder, if for any reason any person liable to pay any of the taxes or fees leviable under this chapter has escaped assessment in any half-year or year, the Chief Commissioner may, at any time, serve on such person a notice assessing him to the tax or fee due and demanding payment thereof within fifteen days from the date of such service; and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the half-year or year to which the tax or fee relates.

[Omitted]